[Adopted 6-11-1984 by L.L. No. 2-1984]
This article shall be know as the "Handicapped Persons' Exemption from Real Property Tax."
The purpose of this article is to remove existing real property tax disincentives to making the type of improvements to real property which will permit persons with physical disabilities to remain in their own homes.
The meanings of words and expressions as used in this article shall be identical to their meanings as used in § 459, as amended, of the Real Property Tax Law of the State of New York.
[Amended 5-27-1997 by L.L. No. 2-1997]
An improvement to any real property used solely for residential purposes as a one- , two- or three-family residence shall be exempt from taxation to the extent that any increase in value attributable to such improvement is used for the purpose of facilitating and accommodating the use and accessibility of such real property by a resident owner of the real property who is physically disabled or by a member of the resident owner's household who is physically disabled, if such member resides in the real property and has filed an exemption application.
A. 
To qualify as physically disabled, an individual shall submit to the Assessor a certified statement from a physician, licensed to practice in the state, on a form prescribed and made available by the State Board which states that the individual has a permanent physical impairment which substantially limits one or more of such individual's major life activities, except that an individual who has obtained a certificate from the State Commission for the Blind and Visually Handicapped stating that such individual is legally blind may submit such certificate in lieu of a physician's certified statement.
B. 
Such exemption shall be granted only upon application by the owner or all of the owners of the real property on a form prescribed and made available by the State Board. The application shall be filed together with the appropriate certified statement of physical disability or certificate of blindness with the Assessor of the town on or before the taxable status date of said town.
C. 
If the assessor is satisfied that the improvement is necessary pursuant to the guidelines set forth in § 459 of the Real Property Tax Law, then he shall approve the application in accordance with said § 459.
D. 
Once granted, the exemption shall continue on the real property until the improvement ceases to be necessary to facilitate and accommodate the use and accessibility of the property by the resident who is physically disabled.
This article shall apply to improvements made on or after January 1, 1983.
This article shall take effect 20 days after its final adoption and after filing in the office of the Secretary of State.